科学发展观与提升审计"免疫系统"效能

"免疫系统"理论的形成与提出是审计理论的创新。"免疫系统论"首先回答了什么是审计和审计的基本功能,丰富了人们对审计本质和审计功能的认识。在此基础上,进一步回答了国家审计的本质、功能、基本特征、根本目的和国家审计的首要任务等一系列重大问题。把我国审计理论的研究又推向了一个新的高潮,也符合科学发展观的要求。

The Concept of Scientific Development and to Enhance the Effectiveness of the Immuse System Audit

Forming and proposition of "immune system" theory audit the innovation of the theory.It is a basic function audited and audited what "immune system theory" has been answered at first,abundant people,to auditing essence and auditing the understanding of the function.On this basis,further answered the question of the nature of national audit,functions,basic features,the fundamental purpose and the primary mission of national audit and a series of important questions.Audit of our country put the theory of rese...